Jewel Knitwears Ltd. v. The ACIT, Circle-1(2), Baroda
[Citation -2016-LL-1007-121]
| Citation | 2016-LL-1007-121 |
|---|---|
| Appellant Name | Jewel Knitwears Ltd. |
| Respondent Name | The ACIT, Circle-1(2), Baroda |
| Court | ITAT-Ahmedabad |
| Relevant Act | Income-tax |
| Date of Order | 07/10/2016 |
| Assessment Year | 2002-03 |
| Judgment | View Judgment |
| Keyword Tags | registered post |
| Bot Summary: | Notice of hearing was sent by Registered Post with Acknowledgement Due to the assessee on 08.07.2016 fixing the date of hearing on 06.10.2016, which was returned by the Postal Authorities unserved. No change of address has been provided by the assessee. This shows that the assessee is not interested in pursuing with its appeal. In view of the decision of Hon'ble Madhya Pradesh High Court in the case of Estate of Late Tukojirao Holkar vs. CWT 223 ITR 480 and the decision of Hon'ble Delhi Tribunal in the case of CIT vs. Multiplan India Ltd., 38 ITD 320, I dismiss the appeal of the assessee in limine. The assessee may, if so advised, file an application before this Tribunal for restoration of its appeal and hearing on merits by showing reasonable cause for not appearing before the Tribunal on the date of hearing. The Bench, if so satisfied, may recall its order and restore the appeal to its original number for hearing on merits. In the result, the appeal of the assessee is dismissed in limine. |